House Bill 628

AN ACT TO PROVIDE AN INCOME TAX CREDIT FOR TAXPAYERS WHO
CONTRIBUTE FUNDS TO PUBLIC SCHOOLS OR PUBLIC SCHOOL DISTRICTS TO ASSIST THE
SCHOOLS OR SCHOOL DISTRICTS IN PROVIDING PHYSICAL FITNESS PROGRAMS OR OTHER
HEALTH IMPROVEMENT PROGRAMS FOR STUDENTS; TO AMEND SECTION 37-7-301,
MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE
STATE OF MISSISSIPPI:

SECTION 1. (1)
For any taxpayer who makes a voluntary monetary contribution to a public
school or public school district, or both, to assist such school or school
district in providing physical fitness programs or other health improvement
programs for students, a credit against the income taxes imposed under Section
27-7-1 et seq., shall be allowed in the amount provided in subsection (2) of
this section.

(2)
(a) The income tax credit
provided in this section shall be equal to the lesser of fifty percent (50%) of
the aggregate amount of contributions made by a taxpayer to a school or school
district, or both, during the taxable year or the amount of income tax imposed
upon the taxpayer for the taxable year reduced by the sum of all other credits
allowable to such taxpayer under the state income tax laws, except credit for
tax payments made by or on behalf of the taxpayer. In the case of married individuals filing separate returns, each
person may claim an amount not to exceed one-half (1/2) of the tax credit which
would have been allowed for a joint return.
Any unused portion of the credit may be carried forward for the next
five (5) succeeding tax years.

(b)
Any amount of such a monetary contribution made by a taxpayer that is
applied toward the credit provided in this section may not be used as a
deduction by the taxpayer for state income tax purposes.

37-7-301.
The school boards of all school districts shall have the following
powers, authority and duties in addition to all others imposed or granted by
law, to wit:

(a)
To organize and operate the schools of the district and to make such
division between the high school grades and elementary grades as, in their
judgment, will serve the best interests of the school;

(b)
To introduce public school music, art, manual training and other special
subjects into either the elementary or high school grades, as the board shall
deem proper;

(c)
To be the custodians of real and personal school property and to manage,
control and care for same, both during the school term and during vacation;

(d)
To have responsibility for the erection, repairing and equipping of
school facilities and the making of necessary school improvements;

(e)
To suspend or to expel a pupil or to change the placement of a pupil to the
school district's alternative school or home-bound program for misconduct in
the school or on school property, as defined in Section 37-11-29, on the road
to and from school, or at any school-related activity or event, or for conduct
occurring on property other than school property or other than at a school-related
activity or event when such conduct by a pupil, in the determination of the
school superintendent or principal, renders that pupil's presence in the
classroom a disruption to the educational environment of the school or a
detriment to the best interest and welfare of the pupils and teacher of such
class as a whole, and to delegate such authority to the appropriate officials
of the school district;

(f)
To visit schools in the district, in their discretion, in a body for the
purpose of determining what can be done for the improvement of the school in a
general way;

(g)
To support, within reasonable limits, the superintendent, principal and
teachers where necessary for the proper discipline of the school;

(h)
To exclude from the schools students with what appears to be infectious
or contagious diseases; provided, however, such student may be allowed to
return to school upon presenting a certificate from a public health officer,
duly licensed physician or nurse practitioner that the student is free from
such disease;

(i)
To require those vaccinations specified by the State Health Officer as
provided in Section 41-23-37, Mississippi Code of 1972;

(j)
To see that all necessary utilities and services are provided in the
schools at all times when same are needed;

(k)
To authorize the use of the school buildings and grounds for the holding
of public meetings and gatherings of the people under such regulations as may
be prescribed by said board;

(l)
To prescribe and enforce rules and regulations not inconsistent with law
or with the regulations of the State Board of Education for their own
government and for the government of the schools, and to transact their
business at regular and special meetings called and held in the manner provided
by law;

(m)
To maintain and operate all of the schools under their control for such
length of time during the year as may be required;

(n)
To enforce in the schools the courses of study and the use of the
textbooks prescribed by the proper authorities;

(o)
To make orders directed to the superintendent of schools for the
issuance of pay certificates for lawful purposes on any available funds of the
district and to have full control of the receipt, distribution, allotment and
disbursement of all funds provided for the support and operation of the schools
of such school district whether such funds be derived from state
appropriations, local ad valorem tax collections, or otherwise;

(p)
To select all school district personnel in the manner provided by law,
and to provide for such employee fringe benefit programs, including accident
reimbursement plans, as may be deemed necessary and appropriate by the board;

(q)
To provide athletic programs and other school activities and to regulate
the establishment and operation of such programs and activities;

(r)
To join, in their discretion, any association of school boards and other
public school-related organizations, and to pay from local funds other than
minimum foundation funds, any membership dues;

(s)
To expend local school activity funds, or other available school
district funds, other than minimum education program funds, for the purposes
prescribed under this paragraph. "Activity funds" shall mean all
funds received by school officials in all school districts paid or collected to
participate in any school activity, such activity being part of the school
program and partially financed with public funds or supplemented by public
funds. The term "activity
funds" shall not include any funds raised and/or expended by any
organization unless commingled in a bank account with existing activity funds,
regardless of whether the funds were raised by school employees or received by
school employees during school hours or using school facilities, and regardless
of whether a school employee exercises influence over the expenditure or
disposition of such funds.
Organizations shall not be required to make any payment to any school
for the use of any school facility if, in the discretion of the local school
governing board, the organization's function shall be deemed to be beneficial
to the official or extracurricular programs of the school. For the purposes of this provision, the term
"organization" shall not include any organization subject to the
control of the local school governing board.
Activity funds may only be expended for any necessary expenses or travel
costs, including advances, incurred by students and their chaperons in
attending any in-state or out-of-state school-related programs, conventions or
seminars and/or any commodities, equipment, travel expenses, purchased services
or school supplies which the local school governing board, in its discretion,
shall deem beneficial to the official or extracurricular programs of the
district, including items which may subsequently become the personal property
of individuals, including yearbooks, athletic apparel, book covers and
trophies. Activity funds may be used to
pay travel expenses of school district personnel. The local school governing board shall be authorized and
empowered to promulgate rules and regulations specifically designating for what
purposes school activity funds may be expended. The local school governing board shall provide (i) that such
school activity funds shall be maintained and expended by the principal of the
school generating the funds in individual bank accounts, or (ii) that
such school activity funds shall be maintained and expended by the
superintendent of schools in a central depository approved by the board. The local school governing board shall
provide that such school activity funds be audited as part of the annual audit
required in Section 37-9-18. The State
Auditor shall prescribe a uniform system of accounting and financial reporting
for all school activity fund transactions;

(t)
To contract, on a shared savings, lease or lease-purchase basis, for
energy efficiency services and/or equipment as provided for in Section 31-7-14,
not to exceed ten (10) years;

(u)
To maintain accounts and issue pay certificates on school food service
bank accounts;

(v)
(i) To lease a school building
from an individual, partnership, nonprofit corporation or a private for-profit
corporation for the use of such school district, and to expend funds therefor
as may be available from any nonminimum program sources. The school board of the school district
desiring to lease a school building shall declare by resolution that a need
exists for a school building and that the school district cannot provide the
necessary funds to pay the cost or its proportionate share of the cost of a
school building required to meet the present needs. The resolution so adopted by the school board shall be published once
each week for three (3) consecutive weeks in a newspaper having a general
circulation in the school district involved, with the first publication thereof
to be made not less than thirty (30) days prior to the date upon which the
school board is to act on the question of leasing a school building. If no petition requesting an election is
filed prior to such meeting as hereinafter provided, then the school board may,
by resolution spread upon its minutes, proceed to lease a school building. If at any time prior to said meeting a
petition signed by not less than twenty percent (20%) or fifteen hundred
(1500), whichever is less, of the qualified electors of the school district
involved shall be filed with the school board requesting that an election be
called on the question, then the school board shall, not later than the next
regular meeting, adopt a resolution calling an election to be held within such
school district upon the question of authorizing the school board to lease a
school building. Such election shall be
called and held, and notice thereof shall be given, in the same manner for
elections upon the questions of the issuance of the bonds of school districts,
and the results thereof shall be certified to the school board. If at least three-fifths (3/5) of the
qualified electors of the school district who voted in such election shall vote
in favor of the leasing of a school building, then the school board shall
proceed to lease a school building. The
term of the lease contract shall not exceed twenty (20) years, and the total
cost of such lease shall be either the amount of the lowest and best bid
accepted by the school board after advertisement for bids or an amount not to
exceed the current fair market value of the lease as determined by the
averaging of at least two (2) appraisals by certified general appraisers
licensed by the State of Mississippi.
The term "school building" as used in this item (v) shall be
construed to mean any building or buildings used for classroom purposes in
connection with the operation of schools and shall include the site therefor,
necessary support facilities, and the equipment thereof and appurtenances
thereto such as heating facilities, water supply, sewage disposal, landscaping,
walks, drives and playgrounds. The term
"lease" as used in this item (v)(i) may include a lease/purchase
contract;

(ii) If two (2) or more school districts propose to enter into a lease
contract jointly, then joint meetings of the school boards having control may
be held but no action taken shall be binding on any such school district unless
the question of leasing a school building is approved in each participating
school district under the procedure hereinabove set forth in item (v)(i). All
of the provisions of item (v)(i) regarding the term and amount of the lease
contract shall apply to the school boards of school districts acting
jointly. Any lease contract executed by
two (2) or more school districts as joint lessees shall set out the amount of
the aggregate lease rental to be paid by each, which may be agreed upon, but
there shall be no right of occupancy by any lessee unless the aggregate rental
is paid as stipulated in the lease contract.
All rights of joint lessees under the lease contract shall be in
proportion to the amount of lease rental paid by each;

(w)
To employ all noninstructional and noncertificated employees and fix the
duties and compensation of such personnel deemed necessary pursuant to the
recommendation of the superintendent of schools;

(x)
To employ and fix the duties and compensation of such legal counsel as
deemed necessary;

(y)
Subject to rules and regulations of the State Board of Education, to
purchase, own and operate trucks, vans and other motor vehicles, which shall
bear the proper identification required by law;

(z)
To expend funds for the payment of substitute teachers and to adopt
reasonable regulations for the employment and compensation of such substitute
teachers;

(aa)
To acquire in its own name by purchase all real property which shall be
necessary and desirable in connection with the construction, renovation or
improvement of any public school building or structure. Whenever the purchase price for such real
property is greater than Fifty Thousand Dollars ($50,000.00), the school board
shall not purchase the property for an amount exceeding the fair market value
of such property as determined by the average of at least two (2) independent
appraisals by certified general appraisers licensed by the State of
Mississippi. If the board shall be unable to agree with the owner of any such
real property in connection with any such project, the board shall have the
power and authority to acquire any such real property by condemnation
proceedings pursuant to Section 11-27-1 et seq., Mississippi Code of 1972, and
for such purpose, the right of eminent domain is hereby conferred upon and
vested in said board. Provided further,
that the local school board is authorized to grant an easement for ingress and
egress over sixteenth section land or lieu land in exchange for a similar
easement upon adjoining land where the exchange of easements affords
substantial benefit to the sixteenth section land; provided, however, the
exchange must be based upon values as determined by a competent appraiser, with
any differential in value to be adjusted by cash payment. Any easement rights granted over sixteenth
section land under such authority shall terminate when the easement ceases to
be used for its stated purpose. No sixteenth
section or lieu land which is subject to an existing lease shall be burdened by
any such easement except by consent of the lessee or unless the school district
shall acquire the unexpired leasehold interest affected by the easement;

(bb)
To charge reasonable fees related to the educational programs of the
district, in the manner prescribed in Section 37-7-335;

(cc)
Subject to rules and regulations of the State Board of Education, to
purchase relocatable classrooms for the use of such school district, in the
manner prescribed in Section 37-1-13;

(dd)
Enter into contracts or agreements with other school districts,
political subdivisions or governmental entities to carry out one or more of the
powers or duties of the school board, or to allow more efficient utilization of
limited resources for providing services to the public;

(ee)
To provide for in-service training for employees of the district. Until June 30, 1994, the school boards may
designate two (2) days of the minimum school term, as defined in Section 37-19-1,
for employee in-service training for implementation of the new statewide
testing system as developed by the State Board of Education. Such designation shall be subject to
approval by the State Board of Education pursuant to uniform rules and
regulations;

(ff)
As part of their duties to prescribe the use of textbooks, to provide
that parents and legal guardians shall be responsible for the textbooks and for
the compensation to the school district for any books which are not returned to
the proper schools upon the withdrawal of their dependent child. If a textbook is lost or not returned by any
student who drops out of the public school district, the parent or legal
guardian shall also compensate the school district for the fair market value of
the textbooks;

(gg)
To conduct fund-raising activities on behalf of the school district that
the local school board, in its discretion, deems appropriate or beneficial to
the official or extracurricular programs of the district; provided that:

(i) Any proceeds of the fund-raising activities shall be treated as
"activity funds" and shall be accounted for as are other activity
funds under this section; and

(ii) Fund-raising activities conducted or authorized by the board for
the sale of school pictures, the rental of caps and gowns or the sale of
graduation invitations for which the school board receives a commission, rebate
or fee shall contain a disclosure statement advising that a portion of the
proceeds of the sales or rentals shall be contributed to the student activity
fund;

(hh)
To allow individual lessons for music, art and other curriculum-related
activities for academic credit or nonacademic credit during school hours and
using school equipment and facilities, subject to uniform rules and regulations
adopted by the school board;

(ii)
To charge reasonable fees for participating in an extracurricular
activity for academic or nonacademic credit for necessary and required
equipment such as safety equipment, band instruments and uniforms;

(jj)
To conduct or participate in any fund-raising activities on behalf of or
in connection with a tax-exempt charitable organization;

(kk)
To exercise such powers as may be reasonably necessary to carry out the
provisions of this section; * * * (ll) To expend funds for the services of nonprofit arts organizations
or other such nonprofit organizations who provide performances or other
services for the students of the school district; and

(mm) To accept any monetary contribution or other form of financial
assistance.

SECTION
3. Section 1 of this act shall be
codified as a separate section in Chapter 7, Title 27, Mississippi Code of
1972.

SECTION
4. Nothing in this act shall affect
or defeat any claim, assessment, appeal, suit, right or cause of action for
taxes due or accrued under the income tax laws before the date on which this
act becomes effective, whether such claims, assessments, appeals, suits or
actions have been begun before the date on which this act becomes effective or
are begun thereafter; and the provisions of the income tax laws are expressly
continued in full force, effect and operation for the purpose of the
assessment, collection and enrollment of liens for any taxes due or accrued and
the execution of any warrant under such laws before the date on which this act
becomes effective, and for the imposition of any penalties, forfeitures or
claims for failure to comply with such laws.

SECTION 5. This act shall
take effect and be in force from and after January 1, 2003.